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The Registration of Clubs (Accounts) Regulations (Northern Ireland) 2022
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- Northern Ireland Statutory Rules
- 2022 No. 99
- Regulation 1
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1.—(1) These Regulations may be cited as the Registration of Clubs (Accounts) Regulations (Northern Ireland) 2022 and shall come into operation on 1st April 2022.
(2) In these Regulations –
“address” means, in relation to an individual, the full postal address of the place where that individual is ordinarily resident or, in relation to a business, the place where the business is carried on;
“annual statement of accounts” means accruals accounts or receipts and payment of accounts;
“club” means any registered club and any club which may have served notice under paragraph 1(1)(a) of Schedule 2 to the Order;
“committee” means the committee of management or governing body of the club;
“gross income” means the total income recorded from all sources;
“the Order” means the Registration of Clubs (Northern Ireland) Order 1996;
“record” includes any note, memorandum, till roll, annotated sales sheet, invoice, delivery note, docket, statement or other document completed in whole or in part in writing, typescript or printed.
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